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Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Especially when there was confusion on this issue, nothing prevented the Department from having issued Show Cause Notices at regular intervals for the normal period of limitation. - The demand in this case is restricted to the normal period of limitation from the date of issue of Show Cause Notice, with interest liability as applicable - there shall be no penalty.
Especially when there was confusion on this issue, nothing prevented the Department from having issued Show Cause Notices at regular intervals for the normal period of limitation. - The demand in this case is restricted to the normal period of limitation from the date of issue of Show Cause Notice, with interest liability as applicable - there shall be no penalty.
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